Answer:
A. Bank balance per reconciliation	$22,789
Company balance per reconciliation	$22,789
B. No journal entry required 
 
Dr Service fees expense	$41	
 Cr Cash $41
Explanation:
A Preparation of a bank reconciliation to calculate the correct ending balance of cash on July 31, 2021
Bank Reconciliation
July 31 2021
Bank Cash balance	
Per bank statement	$22,364	
Add Deposits outstanding	$1,745	
Checks outstanding	-$1,320 
Bank balance per reconciliation	$22,789	
Company Cash balance
Per generall edger$ 22,830
Service Fees	-$41
Company balance per reconciliation	$22,789
B. Preparation of the journal entry to adjust the balance for cash. 
No journal entry required 
 
Dr Service fees expense	$41	
 Cr Cash $41